Joel Christopher Wilson v. Commissioner

PURSUANT TO INTERNAL REVENUE CODE SECTION 7463(b),THIS OPINION MAY NOT BE TREATED AS PRECEDENT FOR ANY OTHER CASE.

T.C. Summary Opinion 2013-18

UNITED STATES TAX COURT JOEL CHRISTOPHER WILSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21543-11S L. Filed February 25, 2013. Joel Christopher Wilson, pro se. Bradley C. Plovan, for respondent. SUMMARY OPINION GUY, Special Trial Judge: This case was heard pursuant to the provisions of section 7463 in effect when the petition was filed.1 Pursuant to section 7463(b), the 1 Unless otherwise indicated, all section references…